Filtration (includes a disapproved intermediate formula)
Note: disapproved formulas must be manufactured in-house
This is basically the same formula as in Simple mixture 2 except the Raspberry Essence has been changed to a disapproved formula and the product is filtered. The ethanol from disapproved formulas is eligible for a drawback claim if it is used in an approved formula as an intermediate (it must be claimed in item 2 of TTB Form 5154.1). In this case, both the Raspberry Essence and the 190 proof ethanol are eligible for drawback and will be used to calculate item 9.
(3.50 gallons of absolute ethanol + 0.026 gallons of absolute ethanol) ÷ 11.2 gallons = 0.315 or 31.5%
Step 2. Item 10 calculation –
In this example, the absolute gallons of ethanol are calculated the same as for item 9
3.50 gallons of absolute ethanol + 0.026 gallons of absolute ethanol = 3.526 absolute gallons of ethanol
divide this by the theoretical yield to get the ethanol content for item 10:
3.526 gallons of absolute ethanol ÷ 11.5 gallons = 0.307 or 30.7%
Since this is a filtered product one would use the tolerance established for filtrations in the tolerance table.
Click here to find worksheets to help you calculate items 9 and 10